| http://www.w3.org/ns/prov#value | - For purposes of paragraph (d) of this section, the term ???farming business??? means???(i) The trade or business of farming as defined in section 263A(e)(4) (including the operation of a nursery or sod farm, or the raising or harvesting of trees bearing fruit, nuts, or other crops, or ornamental trees), or (ii) The
|
